If you want to do business in Europe and the UK, and you want a backend service that stores
information about your customers, then you are legally obligated to comply with the GDPR
Not quite; it’s only an issue if it’s personal information that you store. App receipts do not include personally-identifying information. You can do that without any great concerns.
Even working by yourself, you do have the option of getting legal advice. Or maybe taking a course.
You're making disparaging assumptions about my abilities
I’m sorry that it sounded like that but I had guessed that you were avoiding doing receipt validation because it seemed too complex, rather than due to your legal concerns.
The idea that I should simply tolerate pirates to ensure the app's reputation on the store is just bizarre to me.
Everything that I wrote is based on my own, recent, experience (though with iOS apps, rather than Mac apps, which does make a difference). This is a judgement you have to make based on your own priorities.
The idea that people who are willing to pay for your software, won't download it for free, given half the chance, is naive.
The type of app you choose to work on is a factor. I recall a great Dilbert where he has a chart that says poor/rich on one axis and stupid/intelligent on the other. He’s pointing at the chart saying “we’ll be targeting this market segment”. If your app mainly appeals to smart kids with not much cash, you’ll get a higher piracy rate than if you take Dilbert’s approach.